現金流量表僅顯示部份重要科目, 完整財報可參考這裡    玩股撇步(動畫小學堂)  

  • 現金流量表可以看出盈餘的品質
  • 小心自由現金流量近3年都小於0的公司
  • 營運現金流量要大於稅後淨利,除非受到應收帳款和存貨影響
  • 營運現金流量不應該都是流出
  • 其它調整項如果佔太大比例可能有問題
  • 注意增加的資本支出是不是能在以後帶來更多的營運現金流量
  • 注意折舊的增減對毛利率的影響
  • 約當比率 = 營運現金流量 / (稅後淨利+折舊+攤提), 這個比例越接近100%代表公司專注本業且實際能賺到錢
現金流量-近10年
營運現金流量 YoY投資現金流量 YoY籌資現金流量 YoY其他營業調整項 YoY自由現金流量 YoY資本支出 YoY其他投資調整項 YoY資本支出佔營收(%) YoY營業利益 YoY稅後淨利 YoY折舊 YoY攤提 YoY約當比率(%) YoY
2024 (10)2.07-27.37-1.870-0.860000.200.03-88.00.01-66.670.21-89.091.6413.891.9946.320.61.690079.92-45.32
2023 (9)2.85-7.47-3.340-0.150-0.220-0.4900.25400.00.0350.01.94371.731.4401.361842.860.59-14.4900146.15-63.94
2022 (8)3.080-0.250-1.360-0.0502.832258.330.05-88.640.02-77.780.41-85.14-0.4900.07-56.250.692.9900405.260
2021 (7)-0.1200.240-0.9100.217.650.1200.44175.00.0902.76160.670.18-91.960.16-88.890.676.3500-14.460
2020 (6)2.0-0.99-2.280-0.6700.1741.67-0.2800.166.67-0.101.068.152.2431.761.4420.00.63-3.080096.62-11.51
2019 (5)2.02132.18-2.050-2.400.121100.0-0.0300.15-89.8000.98-91.571.7254.171.290.480.6525.000109.1949.35
2018 (4)0.8700.78-88.09-0.5900.0101.65-71.11.4713.08-0.04011.62-21.070.4800.6300.5244.440.04-33.3373.110
2017 (3)-0.8406.55174.06-0.60005.711089.581.310.17-0.03014.72-32.88-0.40-0.4400.3612.50.0650.00.000
2016 (2)-1.9102.3935.8-0.9300.1400.48-44.191.181585.71-0.1021.93855.66-1.250-1.0400.32-5.880.0400.000
2015 (1)-0.901.760-2.750-0.2300.86-5.490.070-0.1402.300-1.040-0.5400.34-2.86000.000
現金流量-近20季
營運現金流量 QoQ YoY投資現金流量 QoQ YoY籌資現金流量 QoQ YoY其他營業調整項 QoQ YoY自由現金流量 QoQ YoY資本支出 QoQ YoY其他投資調整項 QoQ YoY資本支出佔營收(%) QoQ YoY營業利益 QoQ YoY稅後淨利 QoQ YoY折舊 QoQ YoY攤提 QoQ YoY約當比率(%) QoQ YoY
24Q4 (20)1.151377.78139.58-0.91-256.9-550.00100.000.04-69.23200.00.24-51.02-29.410-100.0-100.00.01200.00.0-0.00-100.0-100.00.4653.3353.330.71153.57373.330.150.00.0000133.72738.89-16.42
24Q3 (19)-0.09-113.64-106.120.58184.06132.04-0.860-514.290.13225.0750.00.491733.33244.120.01116.67-87.5-0.01000.27116.22-89.410.3-46.43-30.230.28-48.15-42.860.150.07.14000-20.93-121.88-108.97
24Q2 (18)0.6688.57500.0-0.6918.82-3550.00000.04118.18144.44-0.0394.0-123.08-0.06-185.71-700.000-100.0-1.65-173.0-634.070.5675.040.00.5414.8914.890.150.07.1400095.6569.44430.43
24Q1 (17)0.35-27.08-56.25-0.85-507.1439.72000-0.22-450.0-266.67-0.5-247.0618.030.07-53.33600.00-100.0-100.02.26-50.47624.840.326.673.230.47213.3388.00.150.00.000056.45-64.72-71.77
23Q4 (16)0.48-67.352.13-0.1492.27-180.00100.0100.0-0.04-100.0-116.670.34200.0-19.050.1587.51600.00.010-50.04.5680.661504.260.3-30.23150.00.15-69.39400.00.157.14-6.25000160.00-31.43-35.32
23Q3 (15)1.471236.366.52-1.81-9150.0-722.73-0.1406.67-0.0277.7877.78-0.34-361.54-129.310.08700.000-100.0100.02.52717.6700.437.5816.670.494.2668.970.140.0-22.22000233.331193.94-20.53
23Q2 (14)0.11-86.25-42.110.02101.420.0000-0.09-50.0-50.00.13121.31-38.10.010.0-80.00.010.00.00.31-0.93-79.510.429.03266.670.4788.01275.00.14-6.67-22.2200018.03-90.98-86.71
23Q1 (13)0.870.21-22.33-1.41-2720.000100.00-0.06-125.057.14-0.61-245.24-159.220.01200.000.01-50.000.31195.9500.31158.33200.00.25733.33219.050.15-6.25-16.67000200.00-19.150
22Q4 (12)0.47-65.949.3-0.0577.27-25.0-1.2-700.000.24366.6760.00.42-63.797.69-0.010-110.00.02200.0-66.67-0.320-114.090.12300.0400.00.03-89.66133.330.16-11.11-5.88000247.37-15.75-53.98
22Q3 (11)1.38626.3213900.0-0.22-1200.0-214.29-0.15083.52-0.09-50.0-28.571.16452.381550.00-100.0-100.0-0.02-300.00-0.00-100.0-100.0-0.0675.000.29825.0866.670.180.05.88000293.62116.355972.34
22Q2 (10)0.19-81.55122.890.020-95.65000-0.0657.14-185.710.21-79.61156.760.050-80.00.0100.01.510-73.61-0.2422.58-233.33-0.0480.95-128.570.180.05.88000135.710150.69
22Q1 (9)1.03139.53255.170100.0100.0000-0.14-193.33-380.01.03164.1472.220-100.0-100.00-100.0-100.0-0.00-100.0-100.0-0.31-675.0-875.0-0.21-133.33-400.00.185.885.880000.00-100.0-100.0
21Q4 (8)0.434400.079.17-0.0442.8660.00100.000.15314.29400.00.39587.5178.570.166.6742.860.060175.02.3046.731.67-0.040-106.9-0.09-400.0-131.030.170.06.25000537.5010850.0907.81
21Q3 (7)-0.0198.8-103.33-0.07-115.2295.07-0.910-37.88-0.07-200.0-216.67-0.0878.3892.860.06-76.0200.00-100.0100.01.57-72.48250.260-100.0-100.00.03-78.57-93.480.170.013.33000-5.0098.13-110.17
21Q2 (6)-0.83-386.21-293.020.46518.18161.330000.0740.0-30.0-0.37-305.56-15.620.251150.0400.00.01-50.0200.05.71861.76372.60.18350.0-75.00.14100.0-73.080.170.013.33000-267.74-321.58-517.18
21Q1 (5)0.2920.83-72.12-0.11-10.0-1000.00000.0566.67350.00.1828.57-82.520.02-71.43100.00.02125.0100.00.59-66.0947.770.04-93.1-73.330.07-75.86-56.250.176.256.25000120.83126.56-62.82
20Q4 (4)0.24-20.00.0-0.192.960.00100.00.00.03-50.00.00.14112.50.00.07250.00.0-0.08-700.00.01.75290.250.00.58-26.580.00.29-36.960.00.166.670.0000.053.338.440.0
20Q3 (3)0.3-30.230.0-1.42-89.330.0-0.6600.00.06-40.00.0-1.12-250.00.00.02-60.00.0-0.010.00.00.45-62.870.00.799.720.00.46-11.540.00.150.00.0000.049.18-23.370.0
20Q2 (2)0.43-58.650.0-0.75-7400.00.0000.00.1600.00.0-0.32-131.070.00.05400.00.0-0.01-200.00.01.21200.720.00.72380.00.00.52225.00.00.15-6.250.0000.064.18-80.250.0
20Q1 (1)1.040.00.0-0.010.00.000.00.0-0.020.00.01.030.00.00.010.00.00.010.00.00.400.00.00.150.00.00.160.00.00.160.00.000.00.0325.000.00.0

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